Description:
This report provides an overview of some of the more commonly used federal statutes used to fight health care fraud and abuse and discusses some of the changes made to these statutes by the Patient Protection and Affordable Care Act (ACA).

Description:
Since to trace and examine all of the insurance companies that were involved in scandal and fraud would be far too extensive a task for this study, seven companies have been chosen for examination because they best illustrate the consequences of weak insurance regulation in Texas. In studying each company major emphasis has been given to the factors which contributed directly to the eventual receivership of the company.

Description:
The False Claims Act (FCA), an important tool for combating fraud against the U.S. government, generally provides that a person who knowingly submits, or causes to be submitted, a false or fraudulent claim for payment to the U.S. government may be subject to civil penalties and damages. This report provides an overview of the FCA and the Allison Engine decision, analyzes how this decision could affect certain FCA health care claims, and discusses the proposed False Claims Correction Acts (S. 2041 and H.R. 4854), which, if enacted, could limit the application of the Allison Engine decision.

Description:
This report first provides a brief federal legislative history of identity theft laws. It analyzes selected trends in identity theft, including prevalent identity theft-related crimes, the federal agencies involved in combating identity theft, and the trends in identity theft complaints and prosecutions. The report also discusses the relationship between data breaches and identity theft as well as possible effects of the FTC's Identity Theft Red Flags Rule. It also examines possible issues for Congress to consider.

Description:
This report first provides a brief federal legislative history of identity theft laws. It analyzes the current trends in identity theft, including prevalent identity theft-related crimes, the federal agencies involved in combating identity theft, and the trends in identity theft complaints and prosecutions. The report also discusses the relationship between data breaches and identity theft as well as possible effects of the FTC's Identity Theft Red Flags Rule, effective June 1, 2010. It also examines current legislation on identity theft and possible issues for the 111th Congress to consider.

Description:
This report first provides a brief federal legislative history of identity theft laws. It analyzes the current trends in identity theft, including prevalent identity theft-related crimes, the federal agencies involved in combating identity theft, and the trends in identity theft complaints and prosecutions.

Description:
This report first provides a brief federal legislative history of identity theft laws. It analyzes the current trends in identity theft, including prevalent identity theft-related crimes, the federal agencies involved in combating identity theft, and the trends in identity theft complaints and prosecutions. The report also discusses the relationship between data breaches and identity theft as well as possible effects of the FTC's Identity Theft Red Flags Rule, effective November 1, 2009.

Description:
This report first provides a brief federal legislative history of identity theft laws. It analyzes the current trends in identity theft, including prevalent identity theft-related crimes, the federal agencies involved in combating identity theft, and the trends in identity theft complaints and prosecutions. The report also discusses the relationship between data breaches and identity theft as well as possible effects of the FTC's Identity Theft Red Flags Rule, effective June 1, 2010.

Description:
This report provides an overview of state laws on identity theft. It discusses state laws that penalize identity theft, as well as state laws that assist identity theft victims, including those that permit consumers to block unauthorized persons from obtaining their credit information, known as “security freezes.” The report also includes a survey of state “credit freeze” statutes. The report concludes with summaries of federal identity theft legislation pending in the 110th Congress.

Description:
In 2010, about 8.1 million Americans were reportedly victims of identity fraud, and the average identity fraud victim incurred a mean of $631 in costs as a result of the fraud—the highest level since 2007. Identity theft is often committed to facilitate other crimes such as credit card fraud, document fraud, or employment fraud, which in turn can affect not only the nation's economy but its security. Consequently, in securing the nation and its economic health, policy makers are also tasked with reducing identity theft and its impact.

Description:
This report discusses ways in which mail and wire fraud can be federal crimes and penalties for conducting such crimes. It is a federal crime to devise a scheme to defraud another of property, when either mail or wire communications are used in furtherance of the scheme. Misconduct that constitutes mail or wire fraud may also constitute a violation of one or more other federal crimes.

Description:
This research is a descriptive analysis answering the question, what measures are currently taken by the leadership&#8213;boards of trustees and superintendents of schools&#8213;of Texas school districts to prevent embezzlement? The research perspective utilized was quantitative with a descriptive, cross-sectional design. Data collection was accomplished through a survey with questions constructed from the most commonly recommended strategies discovered through the review of literature. The survey was distributed to the 1031 superintendents of school districts in Texas via email. The response rate was 33% or 339 returned surveys. The data set created concentrates on the four most common preventive measures: policy and procedure, management, auditing, and ethics. These measures are considered as they function to interrupt the principles of the fraud triangle. Comparisons were completed regarding region, district size, superintendent tenure and superintendent experience. Policy adoption was found to be extremely widespread. Procedures written to fully implement policy were less prevalent. Review of management practices found problems concerning credit cards, personnel evaluations, and password access to multiple computer finance recordkeeping systems concentrated in one employee. External auditing programs were universal due to statutory mandate but internal auditors and internal audit committees were few. Ethics training for business office personnel existed but with little consistent application across districts. The adoption of a code of ethics for business office personnel was rare. Recommendations made were that school leaders should be educated concerning appropriate actions in the common prevention areas. They need an to understand the importance of internal auditing, know the language in local policy, and they need to write procedures.

Description:
Fraud risk assessment is an important audit process that has a direct impact on the effectiveness of auditors' fraud detection in an audit. However, prior literature has shown that auditors are generally poor at assessing fraud risk. The Public Company Accounting Oversight Board (PCAOB) suggests that auditors may improve their fraud risk assessment performance by adopting a fraud specialist mindset. A fraud specialist mindset is a special way of thinking about accounting records. While auditors think about the company's recorded transactions in terms of the availability of supporting documentations and the authenticity of the audit trail, fraud specialists think instead of accounting records in terms of the authenticity of the events and activities that are behind the reported transactions. Currently there is no study that has examined the effects of the fraud specialist mindset on auditors' fraud risk assessment performance. In addition, although recent studies have found that fraud specialists are more sensitive than auditors in discerning fraud risk factors in situation where a high level of fraud risk is present, it remains unclear whether the same can be said for situation where the risk of fraud is low. Thus, the purpose of my dissertation is to examine the effects of fraud specialist and audit mindsets on fraud risk assessment performance. In addition, I examined such effects on fraud risk assessment performance in both high and low fraud risk conditions. The contributions of my dissertation include being the first to experimentally examine how different mindsets impact fraud-related judgment. The results of my study have the potential to help address the PCAOB's desire to improve auditors' fraud risk assessment performance though the adoption of the fraud specialist mindset. In addition, my study contributes to the literature by exploring fraud-related problem representation as a possible mediator of mindset on fraud risk assessment ...

Description:
Since 2008, more than 30 states have enacted laws relating to voter identification, with several containing photo ID requirements. Several states enacted voter identification laws that have either been struck down by courts or are not yet in effect. A number of bills with voter identification provisions have been introduced in the 113th Congress and one (S. 1945) has received committee consideration. This report examines this type of legislation and the legal issues regarding it.

Description:
Stock analysts provide research on companies and make recommendations on their stocks. When analysts are employed by brokerage firms and provide information for the firms’ retail and institutional clients, they are called sell-side analysts. Analysts who work specifically for institutional investors like mutual and pension funds are known as buy-side analysts. Because of their widespread presence in the national media, sell-side analysts’ recommendations have become part of the public domain and they can have significant influence on stock prices. This report examines the performance of the stock analysts in the Enron case.

Description:
In recent years, the accounting profession has faced increased scrutiny because of scandals involving management fraud (e.g., Enron, WorldCom). In response, Statement on Auditing Standards (SAS) #99 has expanded auditors' responsibility for detecting fraud, requiring auditors to gather significantly more information in their assessment of fraud. In addition, the Public Company Accounting Oversight Board (PCAOB) will focus on fraud detection through their inspections of registered accounting firms. In light of the increased emphasis on auditors' responsibility for detecting fraud, public accounting firms face the challenge of improving their fraud detection process, including their assessment of management fraud risk. Decision aids are one way for auditors to improve their assessment of management fraud risk. In fact, several studies from the decision aid literature suggest that aids are useful tools for a variety of tasks, including fraud risk assessment. At the same time, another stream of the decision aid reliance literature, which looks at people's willingness to rely on decision aids, suggests that individuals tend to be reluctant to accept the output given by an aid. Thus, the primary focus of this paper is on uncovering factors that would encourage one to voluntarily use and rely upon a decision aid. Toward that end, 132 senior-level auditors participated in an experiment that examined how several factors (confidence, perceived usefulness, client size, and conformity pressure) affect decision aid usage and reliance. The results show that perceived usefulness and decision aid reliance are significantly related. Further, the results suggest that perceived usefulness affects reliance more than variables examined in prior studies (e.g., confidence). Finally, the results suggest that decision aid usage mediates the relationship between perceived usefulness and reliance. The results of the current study have important implications for research in both the information systems and decision aid reliance areas. First, the study shows that ...

Description:
This report discusses federal inspectors general (IGs), who are authorized to combat waste, fraud, and abuse within their affiliated federal entities. To execute their missions, offices of inspector general (OIGs) conduct and publish audits and investigations--among other duties. Two major enactments--the Inspector General Act of 1978 and its amendments of 1988 (codified at 5 U.S.C. Appendix)--established federal IGs as permanent, nonpartisan, and independent offices in more than 70 federal agencies.

Description:
This report discusses requirements for securities fraud class action certification. The report also specifically examines each of the decisions made in the Halliburton cases, which proceeded through two complete rounds in federal district court, court of appeals, and the Supreme Court.

Description:
This report provides background on the statutory creation of federal offices of inspector general (OIGs) and provides historical context for contemporary debates about the strengths and limitations of the offices. Federal inspectors general (IGs) are authorized to combat waste, fraud, and abuse within their affiliated federal entities; to execute their missions, OIGs conduct and publish audits and investigations--among other duties.

Description:
Numerous Federal agencies -- including the Justice Department and Congressional committees -- are investigating allegations of fraud at the Electric Boat Division of General Dynamics Corporation, the nation's third largest defense contractor. This issue brief provides a chronological summary, based on newspaper and magazine accounts, of each of these investigations.

Description:
This report provides a summary of contested election cases from the 73rd Congress through the 109th Congress, 1933 to 2005. The descriptions primarily provide information concerning the nature of the action and the disposition of the case. The summary is limited to only those cases that were considered by the House of Representatives; cases decided at the state level are beyond the scope of this report.

Description:
Testimony issued by the General Accounting Office with an abstract that begins "Identity theft involves "stealing" another person's personal identifying information, such as their Social Security number, date of birth, or mother's maiden name, and using that information to fraudulently establish credit, run up debt, or take over existing financial accounts. Another pervasive category is the use of fraudulent identity documents by aliens to enter the United States illegally to obtain employment and other benefits. The prevalence of identity theft appears to be growing. Moreover, identity theft is not typically a stand-alone crime; rather identity theft is usually a component of one or more white-collar or financial crimes. According to Immigration and Naturalization Service (INS) officials, the use of fraudulent documents by aliens is extensive, with INS inspectors intercepting tens of thousands of fraudulent documents at ports of entry in each of the last few years. These documents were presented by aliens attempting to enter the United States to seek employment or obtain naturalization or permanent residency status. Federal investigations have shown that some aliens use fraudulent documents in connection with more serious illegal activities, such as narcotics trafficking and terrorism. Efforts to combat identity fraud in its many forms likely will command continued attention for policymakers and law enforcement to include investigating and prosecuting perpetrators, as well as focusing on prevention measures to make key identification documents and information less susceptible to being counterfeited or otherwise used fraudulently."

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